DBP: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DBP
Largest movements
- Cash -€4,978
down €4,978 (-17.2%), from €29,001 to €24,022
mainly Tax, wage and social debts (-€4,488) and Receivables within one year (-€3,310)
- Receivables within one year +€3,310
up €3,310 (+652.8%), from €507 to €3,818
of which Trade receivables: +€3,818
- Tangible fixed assets -€826
down €826 (-38.8%), from €2,132 to €1,306
of which Furniture and vehicles: -€567
- Tax, wage and social debts -€4,488
down €4,488 (-79.8%), from €5,624 to €1,136
- Profit (loss) carried forward +€3,393
up €3,393 (+16.6%), from €20,489 to €23,882
- Other debts -€1,872
down €1,872 (-97.5%), from €1,921 to €48
- Trade debts +€481
up €481 (+61.0%), from €787 to €1,268
- Gross operating margin -€8,322
down €8,322 (-56.8%), from €14,661 to €6,340
- Taxes -€813
down €813 (-36.0%), from €2,259 to €1,446
- Other operating charges -€646
down €646 (-57.1%), from €1,131 to €485
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,820 | €29,333 | -€2,487 | -7.8% |
| Fixed assets | 21/28 | €2,132 | €1,306 | -€826 | -38.8% |
| Tangible fixed assets | 22/27 | €2,132 | €1,306 | -€826 | -38.8% |
| Plant, machinery and equipment | 23 | €1,002 | €742 | -€260 | -25.9% |
| Furniture and vehicles | 24 | €1,130 | €564 | -€567 | -50.1% |
| Current assets | 29/58 | €29,688 | €28,027 | -€1,661 | -5.6% |
| Amounts receivable within one year | 40/41 | €507 | €3,818 | +€3,310 | +652.8% |
| Trade receivables | 40 | €0 | €3,818 | +€3,818 | |
| Other amounts receivable | 41 | €507 | - | -€507 | |
| Cash at bank and in hand | 54/58 | €29,001 | €24,022 | -€4,978 | -17.2% |
| Deferred charges and accrued income | 490/1 | €180 | €187 | +€7 | +4.0% |
| Total equity and liabilities | 10/49 | €31,820 | €29,333 | -€2,487 | -7.8% |
| Equity | 10/15 | €23,489 | €26,882 | +€3,393 | +14.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,489 | €23,882 | +€3,393 | +16.6% |
| Amounts payable | 17/49 | €8,331 | €2,452 | -€5,880 | -70.6% |
| Amounts payable within one year | 42/48 | €8,331 | €2,452 | -€5,880 | -70.6% |
| Trade debts | 44 | €787 | €1,268 | +€481 | +61.0% |
| Suppliers | 440/4 | €787 | €1,268 | +€481 | +61.0% |
| Taxes, remuneration and social security | 45 | €5,624 | €1,136 | -€4,488 | -79.8% |
| Taxes | 450/3 | €5,624 | €1,136 | -€4,488 | -79.8% |
| Other amounts payable | 47/48 | €1,921 | €48 | -€1,872 | -97.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €826 | €826 | = | 0.0% |
| Other operating charges | 640/8 | €1,131 | €485 | -€646 | -57.1% |
| Gross operating margin | 9900 | €14,661 | €6,340 | -€8,322 | -56.8% |
| Operating profit (loss) | 9901 | €12,704 | €5,029 | -€7,676 | -60.4% |
| Financial charges | 65/66B | €92 | €190 | +€98 | +107.4% |
| Recurring financial charges | 65 | €92 | €190 | +€98 | +107.4% |
| Profit (loss) for the period before taxes | 9903 | €12,612 | €4,838 | -€7,774 | -61.6% |
| Income taxes | 67/77 | €2,259 | €1,446 | -€813 | -36.0% |
| Profit (loss) for the period | 9904 | €10,354 | €3,393 | -€6,961 | -67.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,354 | €3,393 | -€6,961 | -67.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.